SAI Namibia conducted a comprehensive assessment, including compliance and performance audit with an environmental element, of the Ministry of Agriculture, Water, and Land Reform's progress in achieving SDG 2 (targets 2.3 and 2.4) on doubling food production and promoting sustainable agriculture. According to the auditors, the Ministry lacks coordination and cross-sector synergies, creating a risk of duplication of efforts in SDG targets achievement. Audit also found that the Namibia Statistics Agency, the Ministry, and key stakeholders did not improve the quality of a government-led statistical system for developing periodic targets for SDGs and establishing data management systems for accurate reporting. Audit showed ineffective agricultural research centers, inadequate storage of agricultural equipment and hazardous substances, a lack of assessments of farms for eligibility for benefits, procurement of conservation agriculture implements with incompatible components and lack of service maintenance, failure to monitor mineral fertilizer use, and a lack of inclusivity in the implemented programs. SAI Namibia recommended that the Ministry, among other things, ensure the coherence of existing policies, establish baseline indicators and set periodic targets, enhance mechanisms for monitoring the implementation of sustainable agricultural practices, conduct a needs assessment and modernize reporting mechanisms to ensure timely and adequate supplies of equipment, seeds and fertilizers to farmers, and ensure that officers are adequately equipped to carry out farm inspections.

SAI Mauritius conducted a performance audit of the Ministry of Health and Wellness in planning and providing catering services to inpatients*. The audit covered the period from 2023 to January 2025. Auditors noted the absence of specific (exclusively for public hospitals) guidelines and standard operating procedures to guide hospital catering operations, inadequate oversight and lack of key performance indicators to assess the efficiency and effectiveness of catering services, non-compliance with food hygiene and safety regulations, inadequate nutritional assessment and meal planning, as well as inefficient use of allocated funds due to the lack of an internal monitoring system and limited financial information. Recommendations of SAI Mauritius focused on addressing the identified violations. _________________________________ * In the 2023–2024 financial year, the Ministry spent about 180 million rupees (about 3.8 million US dollars) on the purchase of foodstuffs and staff costs (currently, there are about 160 staff working in 12 catering units).

SAI Philippines conducted a performance audit of the SALINTUBIG Program,* which aims to expand access to clean water and improve water resource management skills. The audit aimed to assess the achievement of the Program's objectives, the compliance of is implementers' responsibilities with guidelines, and the effectiveness of the Program's monitoring and evaluation mechanism. The audit involved citizens, as well as key stakeholders, including local government officials, community groups, and Program beneficiaries. SAI concluded that the Program significantly improved access to drinking water and reduced the number of areas without water supply. However, the auditors noted a number of challenges affecting its effectiveness in ensuring full and sustainable water supply to target groups. To improve the effectiveness, efficiency, and sustainability of water supply and sanitation projects, SAI recommended that the Ministry of Internal Affairs and Local Government, in coordination with relevant agencies, take the following steps: - strengthen the definition of target groups in the Program and beneficiary priorities; - improve the Program's coordination with all ongoing water supply programs and projects; - enhance the sustainability of water supply systems; - implement monitoring and evaluation based on audit findings. * Program was launched in 2012 by the Philippines Ministry of Internal Affairs and Local Government. Its activities are implemented through grants aimed at equipping municipalities without access to water with sustainable water supply systems, expanding water service coverage, and reducing the incidence of waterborne diseases.

In 2025, SAI Madagascar conducted an audit of the LEAD project* to expand electricity access for households, enterprises, and healthcare centers. Auditors focused on the state-owned company JIRAMA's activities to expand the power grid, as well as the deployment of solar power systems in healthcare facilities that lack access to the power grid. SAI noted discrepancies in statistical data, lack of transparency in the selection of households and enterprises for electricity connection, delays in crediting funds to beneficiaries' accounts, inadequate control and reporting processes, double invoicing by JIRAMA, suboptimal procurement of electricity sector facilities, indications of possible theft and corruption, frequent changes to work plans, formally high project completion rates resulting in facilities actually inoperable, failure of suppliers to meet maintenance training and information obligations, and premature deterioration of equipment. SAI Madagascar made a number of recommendations regarding control and transparency in decision-making, proper communication, monitoring of electricity connection fees, internal and external compliance audits in the procurement and use of materials, and raising public awareness of new opportunities. _________________________________ * The Least-Cost Electricity Access Development Project was launched in 2019 with USD 150 million in World Bank funding. It scheduled for completion in June 2026.

SAI Namibia conducted a follow-up audit of the Ministry of Fisheries and Marine Resources (MFMR)’s measures to manage marine and inland fisheries resources in accordance with the recommendations provided by SAI in 2016. The audit covered the period from 2020–2021 to 2022–2023 financial years. Auditors came to the following conclusions: - the MFMR developed measures to re-build the sardine stock, but their implementation is hampered by natural factors, procumbent restoration processes, and lower penalties charged on by-catch landings; - sea patrol activities to prevent illegal fishing were planned and conducted, but their efficiency and effectiveness were lacking due to continuous repairs of patrolling vessels (delays in developing transport maintenance plans, seeking approval for maintenance, and in procurement), a reduction in the deployment of observers (to contain the growing wage bill), and inconsistency in the implementation of control measures; - despite the establishment of 10 community fisheries management areas, illegal fishing is still being recorded during closed seasons due to understaffing and relaxed enforcement by Angolan and Zambian counterparts; - the MFMR did not established landing areas at inland fisheries, as a result it is impossible to enforce the catch reports.